धारा 227 ·

If any difficulty arises in giving effect to any of the provisions of this Act, the State Government may, as occasion may require, by order, do or cause to be done anything which may be necessary for removing the difficulty. SCHEDULE I [See section 2(4).] Code Boundaries of the Corporation O Starting from Mouza Baltikuri where it meets Howrah Municipal boundary, thence along eastward all along the southern boundary of Bally Municipality (up to river Hooghly) in the East from the water edge at lowest tide of river Hooghly and westward along its water edge at lowest tide of northern bank to the point where it meets the eastern boundary of Mouza Podda in Sankrail police-station; thence northward along the western boundary of Mouza Goabaria and Mouza Thana Makua; thence along the western boundary of Mouza Sultanpur and westward along the southern boundary of Unsani and Puilya; thence along the western and northern boundary of Puilya up to its meeting point with the western boundary of Mouza Unsani; thence northward along the western boundary of Mouza Unsani; thence eastward along the northern boundary of Mouza Unsani up to the Howrah Drainage Canal; thence crossing the canal along the northern boundary of Mouza Unsani up to its meeting point with Mouza Jagacha; thence northward along the western boundary of Mouza Jagacha and Mouza Dharsa up to its meeting point with Mouza Baltikuri; thence along the western boundary of Mouza Baltikuri and eastward along the northern boundary of Mouza Baltikuri up to the point where it meets Mouza Kona; thence towards the western boundary of Mouza Kona up to its meeting point with Chakpara; thence eastward along the northern boundary of Mouza Kona; thence southward along the eastern boundary of Mouza Kona to the point where it meets Mouza Baltikuri; thence eastward along the northern boundary of Mouza Baltikuri to the points where it meets Howrah Municipal boundary. Removal of difficulty. (Schedule II.) SCHEDULE II [See section 5(2).] Wards of the Corporation Boundaries Ward No. 1 Along northern boundary of Girish Ghosh Bye Lane, Joya Bibi Road, then towards north through Joya Bibi Lane and to the east along imaginary line through New Central Jute Mill in the north up to the river side, then on the east along the river side up to Banerjee Ghat Road, thence on the south along Banerjee Ghat Road up to J. N. Mukherjee Road, thence on the west along J. N. Mukherjee Road and along Girish Ghosh Lane up to Girish Ghosh Bye Lane. MY NA and ANY Starting from the junction of G. T. Road (North) and Thakurdas Surekha Road (Guha Road), along northern boundary Thakurdas Surekha Road up to Girish Ghosh Lane, thence along the western side of Girish Ghosh Lane and J. N. Mukherjee Road up to the junction of Naskarpara Road, thence along Naskarpara Road up to G. T. Road (North), thence towards north along western boundary of G. T. Road (North) up to Thakurdas Surekha Road. Ward No. 3 Starting from G. T. Road (North) and Naskarpara Road along the southern side of Naskarpara Road up to the junction of Nabin Ghosh Lane, thence along the western side of Nabin Ghosh Lane and Moti Chand Road up to its junction with Shiba Gopal Banerjee Lane; thence along the western side of Shiba Gopal Banerjee Lane up to its junction with Sreeram Dhang Road; thence along the northern side of Sreeram Dhang Road up to the junction of Rash Behari Ghosal Lane, thence along the eastern side of Rash Behari Ghosal Lane and Lal Behari Bose Lane up to the junction of G. T. Road (North), and thence along the eastern side of G. T. Road (North) up to the junction of Naskarpara Road. Ward No. 4 Starting from the junction of Nabin Ghosh Lane and Naskarpara Road along the southern side of Naskarpara Road to its junction with (Schedule II.) J. N. Mukherjee Road; thence along the western side of J. N. Mukherjee Road up to its junction with Banerjee Ghat Road, thence along the southern side of Banerjee Ghat Road, up to river thence along the river in the cast up to Kissenlal Burman Road; thence along the northern side of Kissenlal Burman Road and Sri Aurobindo Road up to its junction with Sambhu Halder Lane; thence along Sambhu Halder Lane to its junction with Bhairab Ghatak Lane; thence along the east side of Bhairab Ghatak Lane up to its junction with Sreeram Dhang Road; thence along Sreeram Dhang Road up to Shiba Gopal Banerjee Lane, thence along Shiba Gopal Banerjee Lane up to Moti Chand Road, thence along Moti Chand Road and Nabin Ghosh Lane up to its junction with Naskarpara Road. Ward No. 5 Cod Starting from the junction of Sri Aurobindo Road and G. T. Road (North), along eastern side of G. T. Road (North) up to its junction with Lal Behari Bose Lane; thence along the southern side of Lal Behari Bose Lane up to Rash Behari Ghosal Lane, thence along the eastern side of Rash Behari Ghosal Lane up to its junction with Sreeram Dhang Road, thence along southern side of Sreeram Dhang Road up to the junction of Bhairab Ghatak Lane; thence along the western side of Bhairab Ghatak Lane up to Sri Aurobindo Road, thence along Sri Aurobindo Road up to G. T. Road (North). Ward No. 6 Starting from the junction of G. T. Road (North) and Kali Mazumdar Road along Kali Mazumdar Road up to the Eastern Railway lines; thence along the Railway lines up to its meeting point with Municipal Drain; thence along the northern side of Municipal Drain up to its junction of Kaibartapara Lane and Mohinath Porel Lane; thence along the eastern side of Mohinath Porel Lane up to its junction with Ghosepara Lane; thence along the eastern side of Ghosepara Lane up to its junction with Beneras Road; thence along the northern side of Beneras Road up to the junction with G. T. Road (North); thence along the western side of G. T. Road up to its junction with Kali Mazumdar Road. Ward No. 7 Starting from Eastern Railway lines at the north towards west along the Municipal boundary up to the Municipal Drain (Khal); thence along the eastern side of the drain up to its crossing with Beneras Road; thence along the northern side of Beneras Road up to Ghosepara Lane; thence (Schedule II.) along the western side of Ghosepara Lane up to its junction with Mohinath Porel Lane; thence along the western side of Mohinath Porel Lane up to its junction with Kaibartapara Lane and Municipal Drain; thence along the southern side of Municipal Drain up to its meeting point with Eastern Railway lines; thence along the Railway lines up to its meeting point with the Howrah Municipal boundary from where it starts. Ward No. 8 Starting from the junction of Beneras Road and F. Road along the western side of F. Road up to the Howrah Municipal boundary at the north; thence along the Howrah Municipal boundary at the north and west up to its meeting point with T. Road and thence along the northern side of T. Road up to its junction with Q. Road along the eastern side of Q. Road up to its junction with S. Road; thence along the northern side of S. Road up to the junction of Natabar Paul Road; thence along the western side of Natabar Paul Road up to its junction with Beneras Road. E Starting from the junction of F. Road and Beneras Road along the eastern side of F. Road up to the Howrah Municipal boundary at the north: thence eastward along the northern boundary of the Corporation up to the Municipal Drain (Khal); thence along the western side of Municipal Drain (Khal) up to its crossing with Beneras Road; thence along the southern side of Beneras Road up to Eastern Railway lines; thence southward along the Eastern Railway lines to its meeting points with South Eastern Railway lines; thence along the South Eastern Railway lines up to the Howrah Municipal boundary; thence northward along the Howrah Municipal boundary to its meeting point with T. Road; thence along the southern side of T. Road up to its junction with Q. Road; thence along the western side of Q. Road up to its junction with S. Road; thence along the southern side of S. Road up to its junction with Natabar Paul Road; thence along the eastern side of Natabar Paul Road up to the junction of Beneras Road. Ward No. 10 Starting from the eastern side of Eastern Railway lines towards east along southern side of Beneras Road up to the junction of G. T. Road (North); thence along the western side of G. T. Road up to its junction with Bhairab Dutta Lane; thence along the northern side of Bhairab Dutta Lane up to its meeting points with Eastern Railway lines; thence north- ward along the Eastern Railway lines to Beneras Road. (Schedule II.) Ward No. 11 From the river Hooghly and its meeting point with Chhatu Babu's Ghat Lane along northern side of Chhatu Babu's Ghat Lane to its junction with Kshetra Mitra Lane; thence along the northern side of Kshetra Mitra Lane to its junction with Madan Biswas Lane; thence along the northern side of Madan Biswas Lane up to the junction of Sri Aurobindo Road; thence along the southern side of Sri Aurobindo Road to the southern side of Kishen Lal Burman Road up to the river Hooghly. Ward No. 12 de Starting from the river Hooghly along the northern side of Dr. Ahani Dutta Road up to its junction with Ramlal Mukherjee Lane, thence along eastern side of Ramlal Mukherjee Lane up to Jeliapara Lane, thence along the southern side of Jeliapara Lane up to its junction with Sailendra Nath Bose Road, thence along the western side of Sailendra Nath Bose Road up to G. T. Road (North), thence along eastern side of G. T. Road (North) up to Sri Aurobindo Road, thence along southern side of Sri Aurobindo Road, up to Madan Biswas Lane, thence along western side of Madan Biswas Lane up to Kshetra Mitra Lane, thence along southern side of Kshetra Mitra Lane and Chhatu Babu's Ghat Lane up to the river Hooghly, thence along the river Hooghly up to Dr. Abani Dutta Road. Ward No. 13 Starting from the junction of G. T. Road (North) and Dr. Abani Dutta Road along the southern side of Dr. Abani Dutta Road up to the junction to Banshi Dhar Jalan Road; thence along the western side of Banshi Dhar Jalan Road up to junction of Kings Road; thence along the northern side of Kings Road up to its junction with G. T. Road (North); thence along the eastern side of G. T. Road (North) up to the junction of Dr. Abani Dutta Road. Ward No. 14 Starting from the junction of G. T. Road (North) and Hari Mohan Bose Road along the southern side of Hari Mohan Bose Road up to the junction of Abul Kalam Azad Road, thence along the eastern side of Abul Kalam Azad Road up to the junction of Kings Road; thence along the southern side of Kings Road up to its junction with Banshi Dhar Jalan Road; thence along the eastern side of Banshi Dhar Jalan Road up its junction with Golabari Ghat Road; thence along the southern side (Schedule II.) of Golabari Ghat Road up to the river Hooghly; thence along the river Hooghly to its meeting point with Nityadhan Mukherjee Road; thence along the northern side of Nityadhan Mukherjee Road to its junction with Rishi Bankim Chandra Road; thence along the eastern side of Rishi Bankim Chandra Road up to its junction with Mahatma Gandhi Road; thence along the northern side of Mahatma Gandhi Road up to the junction of Church Road; thence along the eastern side of Church Road up to its junction with G. T. Road; thence along the eastern side of G. T. Road (South); thence to the eastern side of G. T. Road (North) up to the junction of Hari Mohan Bose Road. Ward No. 15 ode Starting from the junction of Ramlal Mukherjee Lane and Dr. Abani Dutta Road, along the northern side of Dr. Abani Dutta Road up to its junction with G. T. Road (North); thence southwards along the western side of G. T. Road (North) up to its junction with Pilkhana 3rd Bye Lane; thence along northern side of Pilkhana 3rd Bye Lane up to its junction with Banwari Lal Roy Road; thence straight through Banwari Lal Roy Road and Fakir Bagan Lane up to Eastern Railway lines; thence northward along the Railway lines up to its meeting points with Bhairab Dutta Lane; thence along southern side and eastern side of Bhairab Dutta Lane up to G. T. Road (North), thence crossing G. T. Road (North) along Sailendra Nath Bose Road up to Jeliapara Lane, thence along Jeliapara Lane up to the junction with Ramlal Mukherjee Lane, thence along Ramlal Mukherjee Lane up to Dr. Abani Dutta Road. Ward No. 16 Starting from the junction of G. T. Road (North), and Pilkhana Third Lane along the southern side of Pilkhana Third Lane up to Banwari Lal Roy Road; thence along the southern side of Banwari Lal Roy Road up to its junction with Fakir Bagan Lane; thence along the southern side of Fakir Bagan Lane up to Eastern Railway lines; thence southward along the Eastern Railway lines to its crossing with G. T. Road (South); thence along the western side of G. T. Road (North) up to its junction with Hari Mohan Bose Road; thence along the northern side of Hari Mohan Bose Road up to its junction with Abul Kalam Azad Road; thence along the western side of Abul Kalam Azad Road up to its junction with King's Road; thence along the southern side of King's Road up to the junction of G. T. Road (North); thence northward along the western side of G. T. Road (North) up to its junction with Pilkhana Third Lane. (Schedule II.) Ward No. 17 Starting from the junction of G. T. Road (South) along the northern side of Nityadhan Munkerjee Road up to Rishi Bankim Chandra Road; thence along the western side of Rishi Bankim Chandra Road up to its junction with Mahatma Gandhi Road; thence along the southern side of Mahatma Gandhi Road up to its junction with Biplabi Harendra Nath Ghosh Sarani (Church Road); thence along eastern and northern side of Biplabi Harendra Nath Ghosh Sarani up to the junction of G. T. Road (South), thence along western side of G. T. Road (South) to the Eastern Railway lines; thence along a direct line parallel to Eastern Railway lines up to the point from where Belilious Road proceeding westward from northward (just in front of the northern gate of the old Howrah Maidan Station), thence along the northern side of Belilious Road up to its junction with M. C. Ghosh Lane; thence alongwith the eastern side of M. C. Ghosh Lane up to the junction of Panchanantala Road; thence crossing the road along the eastern side of Sadar Buxi Lane up to Joynarayan Santra Lane, thence along Joynarayan Santra Lane to Ainuddin Ghat Majhi Lane, thence along the eastern side of Ainuddin Ghat Majhi Lane up to the junction of Chintamoni Dey Road, thence along the northern side of Chintamoni Dey Road up to its junction with G. T. Road (South). Ward No. 18 Starting from the junction of Deshpran Sasmal Road and Kali Kundu Lane along the eastern side of Kali Kundu Lane up to its junction with Kali Banerjee Lane, thence along the northern side of Kali Banerjee Lane up to its junction with Girish Banerjee Lane, up to its junction with Krishna Kamal Bhattacharjee Lane, thence along the northern side of Krishna Kamal Bhattacherjee Lane up to its junction with Chintamoni Dey Road; thence along the northern side of Chintamoni Dey Road up to its junction with Ainuddin Ghat Majhi Lane, thence along the western side of Ainuddin Ghat Majhi Lane up to its junction with Joynarayan Santra Lane; thence along Joynarayan Santra Lane up to Sadar Buxi Lane; thence along eastern side of Sadar Baxi Lane up to Panchanantala Road, thence along southern side of Panchanantala Road and Deshpran Sasmal Road up to Kali Kundu Lane. (Schedule II.) Ward No. 19 Starting from the junction of Belilious Road and I. R. Belilious Lane along the eastern side of I. R. Belilious Lane up to its junction with Panchanantala Road; thence along the northern side of Panchanantala Road up to its junction with M. C. Ghosh Lane; thence along the western side of M. C. Ghosh Lane up to its junction with Belilious Road; thence along the southern side of Belilious Road up to its junction with Basiruddin Munshi Lane; thence along the eastern and southern side of Basiruddin Munshi Lane up to Municipal Drain; thence crossing the culvert along the southern side of Jola Para Masjid Lane; thence along the western side of Jola Para Masjid Lane up to its junction with Belilious Road; thence along the southern side of Belilious Road up to its junction with I. R. Belilious Lane. Ward No. 20 astaCco its junction wie Staring from the junction of South Eastern Railway lines and Ashu Bose Lane along the southern side of South Eastern Railway lines up to its meeting point from where Belilious Road proceeding westward from northward (just in front of the gate of the old Howrah Maidan Martin Station); thence along the northern side of Belilious Road up to its junction with Basiruddin Munshi Lane; thence along the western and northern side of Basiruddin Munshi Lane up to the Municipal Drain; thence crossing the culverts along the northern side of Jola Para Masjid Lane; thence along the eastern side of Jola Para Masjid Lane up to its junction with Belilious Road; thence along the northern side of Belilious Road up to its junction with Ashu Bose Lane; thence along the eastern side of Ashu Bose Lane up to its junction with South Eastern Railway lines. Ward No. 21 Starting from the junction of Mahadeb Banerjee Lane and Deshpran Sasmal Road along the northern side of Deshpran Sasmal Road up to its junction with I. R. Belilious Lane; thence along the western side of I. R. Belilious Lane up to its junction with Belilious Road; thence along the southern side of Belilious Road up to its junction with Badan Roy Lane; thence along the eastern side of Badan Roy Lane up to its junction with Kaliprasad Banerjee Lane, thence along the eastern side of Kaliprasad Banerjee Lane up to its junction with Bisweswar Banerjee Lane, thence along the southern side of Bisweswar Banerjee Lane up to Mahadeb Banerjee Lane; thence along the eastern side of Mahadeb Banerjee Lane up to its junction with Deslipran Sasmal Road. (Schedule II.) Ward No. 22 Starting from the junction of Belilious Road and Ashu Bose Lane along the western side of Ashu Bose Lane up to the South Eastern Railway lines; thence westward along the South Eastern Railway Lines up to the Howrah Municipal boundary; thence along the southward and castward along Howrah Municipal boundary up to its meeting point with Howrah Drainage Canal; thence southward along the canal up to its meeting points with Makardah Road; thence along the northern side of Makardah Road up to its junction with Belilious Road; thence along the northern side of Belilious Road up to its junction with Ashu Bose Lane. Ward No. 23 Starting from junction of Kalachand Nandy Lane and Brindaban Mullick Lane along the eastern side of Brindaban Mullick Lane up to its junction with Kantapukur Lane; thence along the eastern side of Kantapukur Lane up to its junction with Ichapur Road; thence along the northern side of Ichapur Road up to Drainage Canal (New H. I. T. Road); thence northwards along the H. I. T. Road up to its junction with Makardah Road; thence along the southern side of Makardah Road up to its junction with Belilious Road; and thence along Belilious Road up to Badan Roy Lane; thence along the western side of Badan Roy Lane up to the junction of Kaliprasad Banerjee Lane; thence along the western side of Kaliprasad Banerjee Lane up to its junction with Bisweswar Banerjee Lane; thence westward along the northern side of Bisweswar Banerjee Lane up to its junction with Mahadeb Banerjee Lane; thence southward along the western side of Mahadeb Banerjee Lane up to the junction of Deshpran Sasmal Road; thence along the northern side of Deshpran Sasmal Road up to its junction with Narasingha Dutta Road; thence along the western side of Narasingha Dutta Road up to its junction with Kalachand Nandy Lane; thence along the southern side of Kalachand Nandy Lane up to its juncition with Brindaban Mullick Lane. Ward No. 24 Staring from the junction of Netaji Subhas Road and Brindaban Mullick Lane along the eastern side of Brindaban Mullick Lane up to its junction with Kalachand Nandy Lane; thence along both the sides of Kalachand Nandy Lane up to its junction with Narasingha Dutta Road; thence along the eastern side of Narasingha Dutta Road up to the junction of Deshpran Sasmal Road; thence along the southern side of Deshpran Sasmal Road up to its junction with Kali Kundu Lane; thence along the western side of Kali Kundu Lane up to its junction with Netaji Subhas Road; thence along the northern side of Netaji Subhas Road up to its junction with Brindaban Mullick Lane. (Schedule Il.) Ward No. 25 Starting from the junction of Netaji Subhas Road and Priya Nath Ghosh Lane along the eastern side of Priya Nath Ghosh Lane up to its junction with Gadadhar Mistry Lane; thence along the eastern side of Gadadhar Mistry Lane up to its junction with Kasundia Road; thence along the eastern side of Kasundia Road up to its junction with Olabibitala Lane; thence along the eastern side of Olabibitala Lane up to its junction with Kaipukur First Lane; thence along the northern side of Kaipukur First Lane up to its junction with Kaipukur Lane; thence along the northern side of Kaipukur Lane up to its junction with Chandra Kumar Banerjee Lane, thence along the western side of Chandra Kumar Banerjee Lane up to its junction with Nabin Senapati Lane; thence along the western side of Nabin Senapati Lane up to its junction with Kasundia Road; thence along the northern side of Kasundia Road up to its junction with Bepin Behari Mukherjee Lane; thence along the western side of Bepin Behari Mukherjee Lane up to its junction with Netaji Subhas Road; thence along the southern side of Netaji Subhas Road up to its junction with Priya Nath Ghose Lane. Ward No. 26 Starting from the junction of Raj Ballav Das Lane and Netaji Subhas Road along the southern side of Netaji Subhas Road up to its junction with Nidhi Ram Majhi Lane; thence along the western side of Nidhi Ram Majhi Lane; thence along the western side of Gopal Banerjee Lane up to its junction with Ram Krishnapur Lane; thence along the western side of Ram Krishnapur Lane up to the junction of Nilratan Mukherjee Lane, thence along the northern side of Nilratan Mukherjee Lane up to its junction with Chandra Kumar Banerjee Lane; thence along the eastern side of Chandra Kumar Banerjee Lane up to its junction with Nabin Senapati Lane; thence along the eastern side of Nabin Senapati Lane up to its junction with Kasundia Road; thence along the southern side of Kasundia Road up to its junction with Raj Ballav Das Lane; thence along the eastern side of Raj Ballav Das Lane up to its junction with Netaji Subhas Road. Ward No. 27 Starting from the junction of Kali Kundu Lane and Kali Banerjee Lane along the southern side of Kali Banerjee Lane up to its junction with Girish Banerjee Lane; thence along the southern side of Girish Banerjee Lane up to its junction with Krishnakamal Bhattacharjee Lane; thence along the southern side of Krishnakamal Bhattacharjee Lane up (Schedule II.) to its junction with Chintamoni Dey Road; thence along the southern side of Chintamoni Dey Road up to its junction with G. T. Road (South); thence along the western side of G. T. Road (South) up to its junction with Rajaballav Saha Lane; thence along the northern side of Raj Ballav Saha Lane up to its junction with Sidheswaritola Lane; thence along the eastern side of Sidheswaritola Lane up to its junction with Netaji Subhas Road; thence along the northern side of Netaji Subhas Road up to its junction with Kali Kundu Lane; thence along the eastern side of Kali Kundu Lane up to its junction with Kali Banerjee Lane. Ward No. 28 Starting from the junction of Raj Ballav Saha Lane and Gopal Banerjee Lanc along the eastern side of Gopal Banerjee Lane up to its junction with Ramkrishnapur Lane; thence along the northern side of Ramkrishnapur Lane up to its junction with Charu Singha Lane; thence along the northern side of Charu Singha Lane up to its junction with G. T. Road (South); thence along the western side of G. T. Road (South) up to its junction with Raj Ballav Saha Lane; thence along the southern side of Raj Ballav Saha Lane up to its junction with Sidheswaritola Lane; thence along the western side of Sidheswaritola Lane up to its junction with Netaji Subhas Road; thence along the southern side of Netaji Subhas Road up to its junction with Nidhiram Majhi Lane; thence along the eastern side of Nidhiram Majhi Lane up to its junction with Gopal Banerjee Lane. Ward No. 29 Starting from the river Hooghly along the southern side of Nityadhan Mukherjee Road up to its junction with G. T. Road (South); thence along the eastern side of G. T. Road up to its junction with Bonbchari Bose Road; thence along the northern side of Bonbehari Bose Road up to the Forcshore Road (Upper); thence along a direct line up to the river Hooghly. Ward No. 30 Starting from the junction of G. T. Road (South) and Charu Singha Lane along the southern side of Charu Singha Lane up to its junction with Ram Krishnapur Lane; thence along the southern and eastern side of Ramkrishnapur Lane up to its junction with Atindra Mukherjee Lane; thence along the northern side of Atindra Mukherjee Lane up to its junction with G. T. Road; thence along the western side of G. T. Road (Schedule Il.) up to its junction with Dr. Gangadhar Mukherjee Road; thence along the northern side of Dr. Gangadhar Mukherjee Road up to the river Hooghly; thence along the river Hooghly towards north up to the boundary of Ward No. 29; thence along the southern boundary of Ward No. 29 up to Bonbehari Bose Road; thence along the southern side of Bonbehari Bose Road up to its junction with G. T. Road (South). Ward No. 31 Starting from the junction of G. T. Road (South) and Baje Shibpur Road along the northern side of Baje Shibpur Road up to its junction with Ramkrishnapur Lane; thence along the eastern side of Ramkrishnapur Lane up to its junction with Atindra Mukherjee Lane; thence along the southern side of Atindra Mukherjee Lane up to its junction with G. T. Road (South); thence along the western side of G. T. Road up to the junction of Baje Shibpur Road. Ward No. 32 Starting from the junction of Nilratan Mukherjee Road and Ram Krishnapur Lane along the western side of Ramkrishnapur Lane up to its junction with Baje Shibpur Road; thence along the southern side of Baje Shibpur Road up to its junction with Dharmatala Lane; thence along the western side of Dharmatala Lane up to its junction with Rammohan Mukherjee Lane; thence along the northern side of Rammohan Mukherjee Lane up to its junction with Shibpur Road; thence along the northern side of Shibpur Road up to its junction with Aprakash Mukherjee Lane; thence along the eastern side of Aprakash Mukherjee Lane up to its junction with Kaipukur Lane; thence along the southern and eastern side of Kaipukur Lane up to its junction with Chandra Kumar Banerjee Lane; thence along the eastern side of Chandra Kumar Banerjee Lane up to its junction with Nilratan Mukherjee Road; thence along the southern side of Nilratan Mukherjee Road up to its junction with Ramkrishnapur Lane. Ward No. 33 Starting from junction of Aprakash Mukherjee Lane and Kaipukur Lane along the western side of Aprakash Mukherjee Lane up to its junction with Sibpur Road; thence along southern side of Sibpur Road up to its junction with Kashinath Chatterjee Lane; thence along western and northern side of Kashinath Chatterjee Lane up to its junction with (Schedule II.) Madhab Dey Lane; thence along the western side of Madhab Dey Lane and Kshetra Banerjee Lane; thence eastward along southern side of Kshetra Banerjee Lane up to Dinoo Master Lane; thence along the western side of Dinoo Master Lane up to its junction of Dr. Sarat Chatterjee Road; thence along the northern side of Dr. Sarat Chatterjee Road up to its junction with Abinash Banerjee Lane; thence along the southern side of Abinash Banerjee Lane up to its junction with Musalman Para Lane; thence along the eastern side of Musalman Para Lane up to its junction with Olabihitala Lane; thence along southern side of Olabibitala Lane and Aprakash Mukherjee Lane up to the junction of Kaipukur Lane. Ward No. 34 ode Starting from the junction of Baje Shibpur Road and G. T. Road (South) along the western side of G. T. Road (South) up to its junction with Shibpur Road; thence along the northern side of Sibpur Road up to its junction with Rammohan Mukherjee Lane; thence along the eastern side of Rammohan Mukherjee Lane up to its junction with Dharmatala Lane; thence along the eastern side of Dharmatala Lane up to its junction of Baje Shibpur Road; thence along the southern side of Baje Shibpur Road up to its junction with G. T. Road (South). Ward No. 35 Starting from the river Hooghly along the southern side of the Road leading to Rajnarayan Roy Chowdhury Ghat Road and then along Rajnarayan Roy Chowdhury Ghat Road up to its junction with G. T. Road (South); thence along the eastern side of G. T. Road (South) up to its junction with Bharpara Road; thence along the eastern side of Bharpara Road up to its junction with Debendra Nath Ganguly Road (Duke Road); thence along the northern and western side of Debendra Nath Ganguly Road up to Jagat Banerjee Ghat Road, thence eastward through Jagat Banerjee Ghat Road and the Road leading to the river Hooghly; thence along the river Hooghly northwards up to the road leading to Rajnarayan Roy Chowdhury Ghat Road. Ward No. 36 Starting from the river Hooghly along southern side of Grand Foreshore Road up to Dr. Gangadhar Mukherjee Road, then along Gangadhar Mukherjee Road up to its junction with G. T. Road (South), thence along the eastern side of G. T. Road (South) up to its junction with (Schedule Il.) Rajnarayan Roy Chowdhury Ghat Road, thence along Rajnarayan Roy Chowdhury Ghat Road to the river Hooghly through Port Commissioners Road; thence towards north along the river Hooghly up to Grand Foreshore Road. Ward No. 37 Starting from the junction of Shibpur Road and G. T. Road (South) along the western side of G. T. Road (South) up to its junction with Mollapara Lane; thence along the northern side of Mollapara Lane up to its junction with Dinoo Master Lane; thence along the eastern side of Dinoo Master Lane up to its junction with Kshetra Banerjee Lane; thence along the northern and eastern side of Kshetra Banerjee Lane up to its junction with Madhab Dey Lane; thence along the eastern side of Madhab Dey Lane up to its junction with Kashinath Chatterjee Lane; thence along the southern and eastern side of Kashinath Chatterjee Lane, up to Shibpur Road; thence along the southern side of Shibpur Road up to its junction with G. T. Road (South). Ward No. 38 Starting from the junction of G. T. Road (South) and Onkarmall Jetia Road along the western side of Onkarmall Jetia Road up to its junction with Dr. Sarat Chatterjee Road; thence along the southern side of Dr. Sarat Chatterjee Road up to its junction with Gurrie Road; thence along the eastern side of Gurrie Road up to its junction with Andul Road; thence along the northern side of Andul Road up to its junction with College Ghat Road; thence along the western side of the College Ghat Road up to its junction with Botanical Garden Road; thence along the southern side of Botanical Garden Road up to its junction with College Road; thence along the northern side of College Road up to its junction with G. T. Road (South) and Onkarmall Jetia Road. Ward No. 39 Starting from South Eastern Railway lines and College Road, eastward along southern portion of Railway Lines up to the River Hooghly, thence along the river Hooghly up to its meeting point with the boundary of Botanical Garden; thence northward along the boundary of Botanical Garden up to the junction of Botanical Garden Road; then along Botanical Garden Road up to the junction of Botanical Garden Lane; then towards west along the southern side of Botanical Garden Lane up to the Howrah (Schedule II.) municipal limit; thence northward along the boundary limits of Howrah Municipality up to Andul Road; thence along the northern side of Andul Road up to the junction with College Ghat Road (Laxmi Narayantala Road) up to its junction with Botanical Garden Road; then along southern side of Botanical Garden Road up to College Road; then along the eastern side of College Road up to the South Eastern Railway lines. Ward No. 40 Starting from the junction of G. T. Road (South) and Mollapara Lane along the eastern side of G. T. Road (South) up to its junction with Bharpara Road, thence along the eastern side of Bharpara Road up to its junction with Debendra Nath Ganguly Road (Duke Road); thence along the southern and eastern side of Debendra Nath Ganguly Road up to its junction with Jagat Banerjee Ghat Road; thence eastward along Jagat Banerjee Ghat Road and Port Commissioners Road straight to the river Hooghly; then along the river Hooghly towards west up to the western portion of the South Eastern Railway Lines; then along the Railway Lines up to College Road; thence along College Road up to the junction of G. T. Road (South); thence along G. T. Road (South) to Onkarmall Jetia Road; thence along Onkarmall Jetia Road up to Dr. Sarat Chatterjee Road; thence along Dr. Sarat Chatterjee Road up to Dinoo Master Lane; thence along Dinoo Master Lane up to junction of Mollapara Lane; thence along Mollapara Lane up to G. T. Road (South). Ward No. 41 Starting from the junction of Dr. Sarat Chatterjee Road and Curry Road along the southern side of Dr. Sarat Chatterjee Road up to its junction with Kankrapara Lane; thence along the eastern side of Kankrapara Lane up to its junction with South Eastern Railway Lines; thence along the South Eastern Railway Lines up to Howrah Municipal boundary in the west; thence along the eastern side of Braja Nath Lahiri Lane; thence along the eastern side of Buzarah Village Road up to its junction with Andul Road; thence along the northern side of Andul Road up to its junction with Curry Road; thence along the western side of Curry Road up to its junction with Dr. Sarat Chatterjee Road. Ward No. 42 From the junction of Mohendra Bhattacharjee Road and New H. I. T. Road along the western side of H. I. T. Road up to its junction (Schedule II.) with Puratan Shire Lane; thence along the northern side of Puratan Shire Lane up to its erossing with Nandalal Chatterjee Lane; thenee along the northern side of Nandalal Chatterjee Lane up to its junction with Kazi Bagan Lane; thence along the northern side of Kazi Bagan Lane up to its junction witht Nandalal Mukherjee Lane; thence along the eastern side of Nandalal Mukherjee Lane up to its junction with Abinash Banerjee Lane; thence along the northern side of Abinash Banerjee Lane up to its junction with Musalmanpara Lane; thence along the western side of Musalmanpara Lane up to its junction with Olabibitala Lane; thence along the western side of Olabibitala Lane up to its junction with Kasundia Road; thence along the northern side of Kasundia Road up to its junction with Gadadhar Mistry Lane; thence along the western side of Gadadhar Mistry Lane up to its junction with Tantipara Lane; thence along the western side of Tantipara Lane up to its junction with Priya Nath Ghosh Lane; thence along the western side Priya Nath Ghosh Lane up to its junction with Mahendra Bhattacharjee Road; thence along the southern side of Mahendra Bhattacharjee Road up to its junction with H. I. T. Ward No. 43 From the junetion of Ichapur Road and municipal limits along the direct demarcated by boundary marks westward to the junction of Ram Charan Sett Road; thence along the eastern side of Rain Charan Sett Road southwards to the crossing of Ram Charan Sett Road and Mahendra Bhattacharjee Road; thence along the northern side of Netaji Subhas Road up to its crossing with Brindabon Mullick Lane; thence along the western side of Brindaban Mullick Lane to its junction with Kantapukur Lane; thence along the western side of Kantapukur Lane up to its junction with Ichapur Road; thence along the southern side of Ichapur Road up to its junction with western municipal limits. Ward No. 44 Starting from the junction of H. I. T. Road and Mahendra Bhattacharjee Road along the northern side of Mahendra Bhattacharjee Road up to the junction of Ramchandra Sett Road, thence along the eastern and northern side of Ramchandra Sett Road up to the junction of Ambika Kundu Lane; thence along the western side of Ambika Kundu Lane and Brajanath Lahiri Lane along the limits of Howrah Municipal area up to South Eastern Railway Lines, thence along the South Eastern Railway Lines up to the southern meeting point with Howrah Drainage Canal; thencc along the Drainage Canal up to the meeting point with Kankra Para Lane; (Schedule II.) thence along Kankra Para Lane up to the junction of Dr. Sarat Chatterjee Road (near the junction of Nandalal Chatterjee Lane); thence along Dr. Sarat Chatterjee Road up to the junction of Abinash Banerjee Lane; thence along Abinash Banerjee Lane up to Nandalal Mukherjee Lane; thence along Nandalal Mukherjee Lane up to its junction with Kazi Bagan Lane; thence along the southern side of Kazi Bagan Lane up to its meeting point with Nandalal Chatterjee Lane; thence along the northern side of Nandalal Chatterjee Lane up to its junction with Puratan Shire Lane; thence along the northern side of Puratan Shire Lane up to New H. I. T. Raod; thence northward along the western side of H. I. T. Road up to Mahendra Bhattacharjee Road. Ward No. 45 Code Along Botanical Garden Road from its meeting point with the river Hooghly northward up to its junction with Botanical Garden Lane; thence along northern and eastern boundary of Botanical Garden up to the point where it mects Andul Road; thence along the southern side of Andul Road up to the point where it meets the eastern boundary of Mouza Thana Makua; thence westward along the southern side of Andul Road up to its junction with Burah village Road; thence northward all along the western side of Buxarah Village Road up to its junction with Brnjanath Lahiri Lane; thence along the western side of Brojanath Lahiri Lanc up to its meeting point with Purba Buxarah Gram Sava; thence along the northern boundary of Purba Buxarah Gram Sava the South Easthern Railway lines; up to thence westward along the South Eastern Railway lines up to its meeting point with Railway line connecting Raymond Engineering Works; thence southward along the Railway line connecting Raymond Engineering Works up to its meeting point with C.M.D.A. pucca road; thence westward along the southern side of C.M.D.A. pucca road up tn its junction with a pucca road between Dag No. 87 and No. 88 under Mouza Uttar Buxarah; thence southward along the eastern side of that pucca road up to its meeting point with Mouza Sultanpur; thence eastward along the southern boundary of Uttar Buxarah; thence along the western boundary of Northern Buxarah up to the Howrah Drainage Canal; thence crossing the canal westward along the northern boundary of Mouza Thana Makua and Gobaria up to the water edge at the lowest tide of the river Hooghly; thence along the water edge at lowest tide of the northern bank of the river Hooghly eastward up to the point where it meets the Botanical Garden Road. (Schedule II.) Ward No. 46 Starting from the point where meets the western boundary of Mouza Thana Makua with the southern boundary of Mouza Sultanpur; thence northward along the western boundary of Mouza Sultanpur up to the point where it meets the southern boundary of Mouza Unsani; thence westward along the southern boundary of Mouza Unsani up to the point where it meets Mouza Pulya; thence along the south-western and northern boundary of Mouza Pulya up to the point where it meets the western boundary of Mouza Unsani; thence northward along the western boundary of Mouza Unsani; thence eastward along the northern boundary of Mouza Unsani up to the point where it meets the western boundary of Mouza Jagacha; thence southward along the eastern boundary of Mouza Unsani up to its meeting point with South Eastern Railway lines; thence eastward along the South Eastern Railway lines up to its meeting point with the Railway lines connecting Raymond Engineering Works; thence southward along the Railway lines connecting Raymond Engineering Works up to its meeting point with the C.M.D.A. pucca road; thence westward along the northern side of the pucca road up to its meeting point with a pucca road proceeding southward between Dag No. 87 and No. 88 under Mouza Uttar Buxarah; thence southward along the western side of that pucca road up to its meeting point with the northern boundary of Mouza Sultanpur; thence along the north-eastern and southern boundary of Mouza Sultanpur up to the point where it meets the point from where it starts. Ward No. 47 Starting from the northern boundary of Mouza Unsani and western boundary of Mouza Jagacha northward along the western boundary of Mouza Jagacha and Mouza Dharsa up to the point where it meets the northern boundary of Mallickpara Gram Sava; thence along the northern boundary of Mallickpara Gram Sava; thence eastern and southern boundary of Mallickpara Gram Sava up to the eastern boundary of Brahmanpara Gram Sava; thence southward along the eastern boundary of Brahmanpara Gram Sava up to its meeting point with the eastern boundary of Uttar Jagacha Gram Sava; thence along the eastern boundary of Uttar Jagacha Gram Sava up to its meeting point with the northern boundary of Jagacha Gram Sava; thence along the northern and eastern boundary of Jagacha Gram Sava up to its meeting point with the eastern boundary of Purba Jagacha Gram Sava; thence along the eastern (Schedule II.) and southern boundary of Purba Jagacha Gram Sava up to its meeting point with the South Eastern Railway lines; thence along the northern side of South Eastern Railway lines up to its meeting point with the eastern boundary of Mouza Unsani; thence northward along the eastern boundary of Mouza Unsani up to the point from where it starts. Ward No. 48 Starting from Ram Charan Sett Road along the western boundary of Ward No. 49 up to its junction with Howrah Amta Road; thence along the southern side of Howrah Amta Road up to its meeting point with the western boundary of Mouza Balitikuri; thence southward along the eastern side of Mouza Balitikuri up to its meeting point with north-eastern boundary of Ward No. 47 up to its meeting point with the northern boundary of Ward No. 45; thence eastward along the northern boundary of Ward No. 45 up to its meeting point with Ward No. 44; thence northward along the boundary of Ward No. 44 up to the point from where it starts. Ward No. 49 Along the northern boundary of Uttar Sahanpur Gram Sabha from its junction with the western boundary of Uttar Sahanpur Gram Sabha up to its meeting point with the northern boundary of Sibtala Gram Sabha; thence along the northern and eastern boundary of Sibtala Gram Sabha up to its meeting point with the eastern boundary of Dakshin Sahanpur Gram Sabha; thence along the eastern boundary of Dakshin Sahanpur Gram Sabha up to its meeting point with eastern boundary of Purba Ichapur Gram Sabha; thence along the eastern boundary of Purba Ichapur Gram Sabha up to its meeting point with southern boundary of Majherpara Gram Sabha; thence along the southern boundary of Majherpara Gram Sabha up to its meeting point with the eastern boundary of Dakshin Ichapur Gram Sabha; thence along the eastern, southern and western boundary of Dakshin Ichapur Gram Sabha up to its meeting point with the southern boundary of Ichapur Uttar-Paschimpara Gram Sabha; thence along southern and western boundary of Ichapur Uttar- Paschimpara Gram Sabha where it meets the northern boundary of (Schedule Il.) Ichapur Uttar-Pachimpara Gram Sabha; thence along the northern boundary of Ichapur Uttar-Paschimpara Gram Sabha eastward up to its meeting point with the eastern boundary of Sealdanga Gram Sabha; thence along the western, southern and again western boundary of Sealdanga Gram Sabha up to its meeting point with the western boundary of Paschim Dasnagar Gram Sabha; thence along the western boundary of Paschim Dasnagar and Uttar Sahanpur Gram Sabhas up to its meeting point with the northern boundary of Uttar Sahanpur Gram Sabha. Ward No. 50 sode Starting from the junction of Howrah Amta Road and the western boundary of Mouza Balitikuri northward along the western boundary of Mouza Balitikuri; thence eastward along the northern boundary of Mouza Balitikuri up to its meeting point with the western boundary of Mouza Kona; thence northward along the western boundry of Mouza Kona; thence eastward along the northern boundary and southward along the eastern boundary of Mouza Kona up to its meeting point with the northern boundary of Mouza Balitikuri at Belading; thence eastward along the northern boundary of Mouza Balitikuri up to the western boundary of Ward No. 8; thence southward along the western boundary of Ward No. 8 up to its meeting point with Ward No. 49; thence westward along the northern side of the boundary of Ward No. 49 up to its junction with Howrah Amta Road; thence westward along the northern side of Howrah Amta Road up to the point from where it starts. (Schedule III.) SCHEDULE III [See section 102.] Rates of tax on Professions, Trades and Callings SI. No. Profession, trade and callings. Classes. Rate of annual tax. (4) Class I 1. As company or association or body of individuals, the paid-up capital of which is equivalent to twenty lakhs of rupees or upwards. Which exercises or carries on any profession, trade or calling whatsoever. Five hundred rupees. Class II 2. As company or association or body of individuals, the paid-up capital of which is equivalent to one lakh of rupees or upwards but is less than twenty lakhs of rupees. Which exercises or carries on any profession, trade or calling whatsoever but is not included in Class I. Two hundred and fifty rupees. 3. As consulting or practising physician, practising surgeon, licentiate of medicine or surgery, medical practitioner, Kabiraj, Hakim, homoeopath, graduate of any veterinary college, dentist, barrister, attorney, vakil or advocate of the High Court, pleader, proctor, notary public, public accountant, average adjuster, statistical reporter, analyst, shroff or banian, freight broker or negotiator. 4. As broker or dalal employed in the wholesale transfer or purchase of imports or exports, country- produced silk or other merchandise. 5. As broker, dalal or dealer in houses or landed property, Government securities, shares or bills of exchange. 6. As sculptor, painter, stage or film actor or actress, singer, musician, magician or dancer in profession. 7. As proprietor of a newspaper, periodicals, journal or other public media. The circulation in respect of which is not less than ten thousand copies per issue. . 8. As merchant, businessman, banker, wholesale trader, commission agent, engineer, architect, builder, contractor, auctioneer, or carrier. The rent as charged by the owner or occupier of the place of business or the fair-letting value of the place of business is two hundred rupees per mensem or upwards. 9. As radiologist Annual income out of the profession is not less than ten thousand rupees. (Schedule III.) SI. No. Profession, trade and callings. Classes. (3) Rate of annual tax. (4) 10. As keeper of laboratory for pathological examination of blood, sputum, urine, stool or such other things. The rent as charged by the owner or occupier of the place of business or the fair-letting value of the place of business is two hundred rupees per mensem or upwards. Two hundred and fifty rupees. 11. As dealer, broker or dalal dealing in precious stones or precious metals or articles of precious stones or metals. 12. As keeper of a sophisticated hair dressing saloon providing more than average amenity to the customer, or a beauty parlour. The rent as charged by the owner or the occupier of the place or places of business or fair-letting value of the place of business is two hundred rupees per mensem or upwards. 13. Owneror occupier of cotton, jute, hide, or other screw-house or press-house. 14. Decorator 15. Printer, publisher, lithographer, engraver, diesinker, photographer or phototyper. 16. As owner or occupier of a market or a place of public entertainment, other than a theatre or a cinema house, kept up for the purpose of profit. 17. As hotel keeper, boarding house keeper, lodging house keeper, manufacturer, retail trader or shop- keeper. 18. As owner or occupier of a depot or godown for storage of goods for wholesale business. 19. . As keeper of a hydrotherapy, bath or other clinic or health resort. 20. As keeper of a laundry 21. As keeper of an unsophisticated hair-dressing saloon. 22. As dyer or a cleaner 23. As keeper of a shop for the sale of any intoxicating drug. 24. As dealer or seller of automobile spare parts (Schedule III.) SI. No. Profession, trade and callings. Classes. (3) Rate of annual tax. (4) Two hundred and fifty rupees. 26. As proprietor or keeper of a nursing home or a sanatorium with ten or more beds for indoor patients. 27. As bullion merchant 28. As sole or chief agent or distributor of any merchandise or holder of dealership of any manufacturer or company. 29. As stockist or manufacturer engaged in the wholesale, trade of medicine, edible oils, ghee or spices. 30. As keeper of a restaurant with floor shows including cabaret or orchestra. 31. As cinema film distributor, cinema film producer or keeper of a cinema film studio. 32. As owner or occupier of a theatre or a cinema house. 34. As book maker or turf accountant 35. As professional horse-breaker or race-horse trainer 36. As advertising agent . . 37. As stevedore 38. As keeper of a shop for the sale of intoxicating liquor. Class III 39. As company or association or body of individuals, the paid-up capital of which is equivalent to fifty thousand rupees or upwards but is less than one lakh of rupees. 40. As consulting or practising physician, practising surgeon, licentiate of medicine or surgery, medical practitioner, Kabiraj, Hakim or homoeopath, graduate of any veterinary college, dentist, barrister, attorney, vakil or advocate of the High Court, pleader, proctor, notary public, public accountant, average adjuster, statistical reporter, analyst, shroff or banian, freight broker or negotiator. Which exercises or carries on any profession, trade or calling whatsoever but is not included in Class I or Class II. Who is not included in Class II and whose annual income out of the profession is not less than five thousand rupees. Two hundred rupees. 25. As owner of a hire-purchase business The rent as charged by the owner or occupier of the place or places of business or the fair-letting value of the place of business is two hundred rupees per mensen or upwards. 33. As owner of ten or more taxi-cabs, buses, lorries, tempo-vans or contract cars which are used for carrying passengers or goods on payment of hire. ndiaCode (Schedule III.) SI. No. Profession, trade and callings. Classes. Rate of annual tax. 41. As broker or dalal employed in the wholesale transfer or purchase of imports and exports, country-produced silk or other merchandise. Who is not included in Class II and whose annual income out of the profession is not less than five thousand rupees. Two hundred rupees. 42. As broker, dalal or dealer in houses or landed property, Government security, shares or bills of exchange. 44. As merchant, businessman, banker, wholsale trader, commission agent, engineer, architect, builder, contractor, auctioneer or carrier. Who is not included in Class II and the rent as charged by the owner or occupier of the place of business or the fair-letting value of the place of business is one hundred rupees per mensem or upwards. 45. As owner or occupier of a cotton, jute, hide or other screw-house or press-house. 46. As decorator 47. Printer, publisher, lithographer, engraver, die- sinker, photographer or phototyper. 48. As owner or occupier of a market or a place of public entertainment other than a theatre or a cinema house, kept up for profit. 49. As hotel keeper, boarding house keeper, lodging house keeper, manufacturer, retail trader or shop- keeper. 50. As owner or occupier of a depot or godown for storage of goods for wholesale business. 51. As keeper of a hydrotherapy, bath or other clinic, or health resort. 52. As keeper of a laundry 53. As keeper of an unsophisticated hair-dressing saloon. 54. As dyer or cleaner 55. As keeper of a shop for the sale of any intoxicating drug. de 43. As sculptor, painter, stage or film actor or actress, singer, musician, magician or dancer in profession. (Schedule III.) SI. No. Profession, trade and callings. Classes. (3) Rate of annual tax. 56. As dealer or seller of automobile spare parts Who is not included in Class II and the rent as charged by the owner or occupier of the place of business or the fair-letting value of the place of business is one hundred rupees per mensem or upwards. Two hundred rupees. 57. As owner of a hire-purchase business 58. As radiologist 59. As keeper of laboratory for pathological examination of blood, sputum, urine, stool or such other things. 60. As dealer, broker or dalal dealing in precious stones or precious metals or articles of precious stones or metals. 61. As keeper of a sophisticated hair dressing saloon providing more than average amenity to the customer, or a beauty parlour. 62. As proprietor or keeper of a nursing home or sanatorium with five or more but less than ten beds for indoor patients. 63. As owner of five or more, but less than ten taxi- cabs, buses, lorries, tempo-vans or contract cars which are used for carrying passengers or goods on payment of hire. Class IV 64. As company or association or body of individuals, the paid-up capital of which is equivalent to twenty-five thousand rupees or upwards but is less than fifty thousand rupees. 65. As proprietor of a newspaper, periodical, journal or other public media. 66. As owner or occupier of a cotton, jute, hide or other screw-house or press-house. Which exercises or carries on any profession, trade or calling whatsoever but is not included in Class I or Class II or Class III. Who is not included in Class II and the circulation in respect of which is five thousand copies per issue or onwards. Who is not included in Class II or Class III and the rent as charged by the owner or occupier of the place of business or the fair-letting value of the place of business is fifty rupees per mensem or upwards. One hundred rupees. 67. As decorator IndiaCode (Schedule III.) Si. No. Profession, trade and callings. Classes. Rate of annual tax. (I) 68. As printer, publisher, lithographer, engraver, die- sinker, photographer or phototyper. Who is not included in Class II or Class III and the rent as charged by the owner or occupier of the place of business or the fair-letting value of the place of business is fifty rupees per mensem or upwards. One hundred rupees. .69. As owner or occupier of a market or a place of public entertainment, other than a theatre of a cinema house, kept up for the purpose of profit. 70. As hotel keeper, boarding house keeper, lodging house keeper, manufacturer, retail trader or shopkeeper. 71. As owner or occupier of a depot or godown for storage of goods for wholesale business. 72. As keeper of a hydrotherapy, bath or other clinic or health resort. 73. As keeper of a laundry 74. As keeper of an unsophisticated hair-dressing saloon. 75. As dyer or cleaner Who is not included in Class II or Class III. 78. As radiologist 80. As dealer, broker or dalal dealing in precious stones or precious metals or articles of precious stones or metals. 81. As keeper of a sophisticated hair-dressing saloon providing more than average amenity to the customer, or a beauty parlour. 82. As dealer or seller of automobile spare parts 84. As owner of less than five taxi-cabs, buses, lorries, tempo-vans or contract cars used for carrying passengers or goods on payment of hire. 76. As keeper of a shop for the sale of any intoxicating drug. 77. As proprietor or keeper of a nursing home or sanatorium with less than five beds for indoor patients. 79. Keeper of a laboratory for pathological examination of blood, sputum, urine, stool or such other things. 83. As merchant, businessman, banker, wholesale trader, commission agent, engineer, architect, builder, contractor, auctioner or carrier. .n Dito aCode (Schedule III.) SI. No. Profession, trade and callings. (I) Classes. (3) Rate of annual tax. Fifty rupees. 87. Broker or dalal employed in the wholesale transfer of purchase of imports or exports, country produced silk or other merchandise. In om aCode When annual income is less than five thousand rupees. Class V 90. As proprietor of a newspaper, periodical, journal or other public media. Who is not included in Class II or Class IV and the circulation in respect of which is one thousand copies per issue or upwards. 93. As owner or occupier of a cotton, jute, hide or other screw-house or press-house. 94. Decorator Who is not included in Class II or Class III or Class IV and the rent as charged by the owner or occupier of the place of business is twenty-five rupees or upwards. 95. As printer, publisher, lithographer, engraver, die- sinker, photographer or phototyper. The rent is charged by the owner or occupier of the place of business or the fair-letting value of the place of business is twenty-five rupees per mensem or upwards. 88. Broker, dalal or dealer in houses, or landed property, Government securities, shares or bills of exchange. 89. As sculptor, painter, stage or film actor or actress, singer, musician, magician or dancer in profession. Who is not included in Class II or Class III and whose annual income out of the profession is less than five thousand rupees. 91. As Insurance agent, broker or canvasser Whose annual income out of the profession is not less than three thousand rupees. 92. As mukhtear Who is not included in Class II or Class III or Class IV. Ditto. Ditto. 85. As company or association or body of individuals the paid-up capital of which is less than twenty-five thousand rupees. Which exercises or carries on any profession, trade or calling whatsover. 86. As consulting or practising physician, practising surgeon, licentiate of medicine or surgery, medical practitioner, Kabiraj, Hakim, homoeopath, graduate of any veterinary college, dentist, barrister, attorney, vakil or advocate of the High Court, pleader, proctor, notary public, public accountant, average adjuster, statistical reporter, analyst, shroff or banian, freight broker or negotiator. (Schedule III.) SI. No. Profession, trade and callings. Classes. Rate of annual tax. Fifty rupees. 97. Dyer or cleaner 98. Keeper of an unsophisticated hair-dressing saloon. Ditto . . 99. Order supplier . 100. As owner of a tutorial home, commercial school Ditto or college. . . 101. As carriage dealer or house dealer 102. As plumber, electric fitter or gas fitter . 103. As poddar or money changer 104. As owner or occupier of a market or a place of public entertainment other than a theatre or a cinema house, kept up for profit. Who is not included in Class II or Class III or Class IV. 105. As owner or occupier of a depot or godown for storage of goods for wholesale business. 106. As keeper of hydrotherapy, bath or other clinic or health resort. 107. As keeper of a shop for the sale of any intoxicating drug. Ditto . . 108. As keeper of a laundry . 109. As owner of a hire-purchase business 110. As private Detective .. 111. As keeper of a billiard room 112. As pawn broker or money lender . . 113. As professional Astrologer .. 114. As owner of a steam ferry boat or steam cargo boat. 115. As commercial traveller or manufacturer's representative. 116. As chalani trader or purchaser of goods in Howrah for transport and sale beyond the limits of Howrah. Ditto aCode 96. Hotel-keeper, boarding house keeper, lodging house keeper, manufacturer, retail trader or shop keeper. The rent is charged by the owner or occupier of the place of business or the fair-letting value of the place of business is twenty-five rupees per mensem or upwards. (Schedule III.) SI. No. Profession, trade and callings, Classes. Rate of annual tax. (4) (1) (2) 117. As advertisement broker Fifty rupees. 118. As labour supplier, licensed shipping broker, boat supplier or custom house agent. . . 119. As surveyor (including a licensed building surveyor), professional measurer. 120. As practising apothecary or practising veterinary surgeon. 121. As broker or dalal .. Who is not specified otherwise or who is not included in any other class. 123. As owner of a tutorial home, commercial school or college. Who is not included in Class V 124. As printer, publisher, lithographer, engraver, die- sinker, photographer or phototyper. Who is not included in Class II or Class III of Class IV or Class V. 125. As hotel keeper, boarding house keeper, lodging house keeper or manufacturer. Class VI 126. As retail trader or shop keeper . Who is not included in Class II or Class III or Class IV or Class V and the rent as charged by the occupier of the place of business or fair-letting value of whose place of business is fifteen rupees per mensem or upwards. 127. As keeper of an unsophisticated hair-dressing saloon. 128. As dyer or cleaner 129. As order supplier Who is not included in Class V Ditto. 130. As carriage dealer or horse dealer .. Ditto . . . 131. As plumber, electric fitter or gas fitter .. Ditto . . . . Ditto. 132. As poddar or money changer . Ditto . " es dans ve 122. As decorator Who is not included in Class II or Class III or Class IV or Twenty-five rupees. (Schedule III.) SI. No. Profession, trade and callings. Classes. (3) Rate of annual tax. (4) 133. As owner of a music or a dance school 134. As professional draftsman Twenty-five rupees. Ditto. 135. As proprietor of a newspaper, periodical, journal or other public media. Who is not included in Class II or Class IV or Class V and the circulation in respect of which is less than one thousand copies per issue. 136. As insurance agent, broker or canvasser Whose annual income out of the profession is less than three thousand rupees. 137. As a mukhtear 138. As fortune teller 139. As owner of a cargo-boat or a passenger boat or a bullock or a buffalo car which is let out on hire. . . 140. As bank supplier or stamp vendor 141. As owner of three or more jin-rickshaws, cycle- rickshaws, carriages or hand-carts which are let out for hire. Class VII 142. As keeper of a shop or other place of business Who is not included in any other Fifteen rupees. class. 143. As padlar, vendor of goods in carts, hawker or boxwalls. 144. As owner of less than three jin-rickshaws, cycle- rickshaws, carriages or hand-carts, which are let out on hire. 145. As professional petition, letter or bill writer . . (Schedule IV.) SCHEDULE IV [See section 3.] Tax on Advertisements Per month Rs. P. Per year Rs. P. 1. Advertisements on hoardings, walls or posts or in the form of non- illuminated sky-signs- (a) for a space up to 1 square metre . . (b) for a space over 1 square metre and up to 2-5 square metres . (c) for every additional 2.5 square metres or less . 2. Advertisements on cloth hung across streets of footpaths- (a) in a street up to 6 metres wide (per running 30 centimetres)* 1.50 (per running 30 centimetres)* 3. (i) Advertisements which are fixed to or against the wall or outer face of a building and ON the (1) no part of which projection on or over a street: (a) for a space up to 1 square metre . 12.00 (b) for a space over 1 square metre and up to 2.5 square metres. . 25.00 (c) for every additional 2.5 square metres or less (2) which are placed in a position inclined to the vertical or otherwise project on or over a street: (a) for a space up to 1 square metre (b) for a space over 1 square metre and up to 2.5 square metres. (c) for every additional 2.5 square metres or less (ii) Advertisement suspended over or across street- (a) for a space up to 1 square metre (b) for a space over 1 square metre and up to 2.5 square metres (c) for every additional 2.5 square metres or less 4. Advertisement hoarding standing blank but bearing the name of the advertiser or with the announcement 'To be let' displayed thereon: (a) for a space up to 1 square metre (b) for a space over 1 square metre and up to 5 square metres (c) for every additional 2-5 square metres or less *In addition to the usual amount on the basis of the surface area of the cloth, calculated at the rates as in item I, reduced in terms of a month. N.B .- If the advertisement board projects more than sixty centimetres over or across streets-Rs. 4 for every additional 30 centimetres in addition to the tax prescribed above. N.B .-- If the board exceeds 15 centimetres in thickness-2 per 30 centimetres of the thickness in addition to the tax above: (b) in a street over 6 metres wide . . aCode (Schedule IV.) Per month Rs. P. Per year Rs. P. 5. Advertisement board carried on vehicles (or advertisements displayed on the body of vehicles)- (a) for a space up to 1 square metre (b) for a space over 1 square metre and up to 2.5 square metres (c) for a space over 2.5 square metres and up to 5 square metres (d) for every additional 5 square metres or less Provided that in the case of a person advertising in more than one vehicle at a time the total space advertised in all the vehicles taken together shall be taken into account for the purpose of determination of the tax. 6. Illuminated advertisement boards carried on vehicles (or illuminated advertisements displayed on the body of vehicles)- (a) for a space up to 2-5 square metres (b) for a space over 2.5 square metres and up to 5 square metres (c) for every additional 5 square metres or less 7. Advertisement boards carried by sandwich boardmen (a) for each board up to 1 square metre (b) for each board over 1 square metre and up to 2.5 square metres (c) for every additional 1 square metre or less 8. Illuminated advertisement boards carried by sandwich boardmen- (a) for each board up to 1 square metre (b) for each board over 1 square metre and up to 2.5 square metres (c) for every additional 1 square metre or less 9. Illuminated sky-signs and advertisements other than those referred to in items 6 and 8- (a) for a space over 2,000 square centimetres . (b) for a space over 2,000 square centimetres and up to 5,000 square centimetres. . . 32.00 (c) for a space over 5,000 square centimetres and up to 2.5 square metres. (d) for every additional 2-5 square metres or less N.B .- In the case of projected advertisements in addition to the tax prescribed above, the same rate will supply regarding projection and thickness, as given in item 3 above. 10. Advertisements exhibited on screens by means of lantern slides or similar devices- (a) for a space upto 5,000 square centimetres 64.00 (b) for a space over 5,000 square centimetres and up to 2-5 square metres 80.00 (c) for every additional 2-5 square metres or less 80-00 (Schedule IV.) Per month Rs. P. Per year Rs. P. 11. Posters on walls, hoardings, frames, posts, kiosks, upon or in vehicles- (a) for a space not exceeding a single royal (b) for a space not exceeding double royal (c) for every additional I square metre If a poster for which tax has already been paid has to be replaced due to damage or otherwise before the expiry of the period for which the tax has been paid, a stamp may be affixed to the new poster to the effect that it is covered by the original receipt for payment, the number and date whereof should be specified on the body of the poster: Provided that the previous approval of the Commissioner shall be taken before erecting such new posters. 12. Fly-posters or hand-posters ---- (a) of a size up to 96 square centimetres .. 1 paisa each. (b) of a size over 96 square centimetres and upto 192 square centimetres. . . 2 paise each. (c) of a size over 192 square centimetres and upto 320 square centimetres. .. 3 paise each. (d) of a size over 320 square centimetres and upto 480 square centimetres. .. 5 paise each. (e) of every additional 96 square centimetres or less . 1 paisa each. EXPLANATION 1. In calculating the space or area referred to above all the faces of the advertisement hoardings, boards, etc., utilised for purposes of display shall be taken into account: Provided that in the case of a sky-sign, in addition to the above, the face surface of the supporting pillars or raised platforms, if any, below the actual displaying area shall also be taken into account. 2. An advertisement shall not be deemed to be an illuminated advertisement within the meaning of this Schedule if such advertisement is illuminated merely by light which, in the opinion of the Commissioner, is not more than what is necessary to make the same visible at night. e India (Schedule V.) SCHEDULE V [See section 220.] Penalties Section and sub-section, clause or proviso. Subject Maximum fine or imprisonment that may be imposed. Maximum daily fine that may be imposed. Section 77, sub-section (3). Requisition by auditors to produce documents, to appear in person or to make and sign declaration to answer question or to submit statement. Two hundred rupees. Fifty rupees. Section 111, sub-sections (2) and (3). Default in furnishing statement and production of books and accounts. One hundred rupees. Ten rupees. Section 142 Construction of private streets, walls, fence, etc. on municipal drain, channel, etc. without permission. One thousand rupees. One hundred rupees. Section 144, sub-section (1). Unlawful connection of house drain with municipal drain. One thousand rupees. One hundred rupees. Section 145 Requisition to owner to arrange for sufficient means of effectual drainage. One thousand rupees. One hundred rupees. Section 148 Throwing, emptying or turning certain matters not to be passed through municipal drains. One thousand rupees. Fifty rupees. Section 153, sub-section (3). Keeping or maintaining toilet or urinal for public use without permission. Five hundred rupees. Fifty rupees. Section 155, sub-section (2). Failure to provide privy, urinal, bathing or washing place. Five hundred rupees. Fifty rupees. Section 156 Failure to provide privy or make alteration or substitution of service privy by other system. Five hundred rupees. Fifty rupees. Section 157, sub-section (1). Construction of cesspool in violation of provision. Five hundred rupees. Twenty-five rupees. Section 157, sub-section (2). Requisition on owner to fill up or remove unlawful cesspool. Five hundred rupees. Twenty-five rupees. Section 104 Advertisement made without payment of taxes. One hundred rupees. (Schedule V.) Section and sub-section, clause or proviso. Subject Maximum fine or imprisonment that may be imposed. Maximum daily fine that may be imposed. Section 163 Failure to comply with a notice for removal or alteration of verandah, platform, building etc. One thousand rupees. Fifty rupees. Section 164 Failure to remove wall, fence, rail, platform, etc. Five thousand rupees. Fifty rupees. Section 165 Prohibition of tethering of animals and milking of cattle. Two hundred rupees. Ten rupees. Section 166, sub-section (5). Construction or reconstruction in violation of the regular line of a street or building line without proper permission. One hundred rupees. Section 170, sub-section (1). Utilisation or sale of land for construction of buildings without provision for streets giving access to the site. One thousand rupees. Section 170, sub-section (2). Utilisation or disposal of land without sending a written application with a lay out plan. One thousand rupees. Section 171 Prohibition of making new streets. One thousand rupees. Section 173 Unauthorised use of land as building site. Two thousand and five hundred rupees or imprisonment for six months or both. One hundred rupees per square metre. Section 177, sub-section (1). Unauthorised erection to a building. Two thousand and five hundred rupees or imprisonment for six months or both. Two hundred rupees. Section 178 Occupation of a building without a completion certificate. Five hundred rupees. Twenty-five rupees. Section 179, sub-section (1). Change of the use of premises sanctioned for specified purposes. Two thousand and five hundred rupees or imprisonment for six months or both. Two hundred rupees. Come and one Column e (Schedule V.) Section and sub-section, clause or proviso. Subject Maximum fine or imprisonment that may be imposed. Maximum daily fine that may be imposed. Section 188, sub-section (3) .. Failure to perform duties in the matter of collection of solid wastes. Three hundred rupees. Twenty-five rupees. Section 190, sub-section (1). Use, alteration, etc. of premises as godowns, ware-houses, etc. without permission. Two thousand and five hundred rupees or imprisonment for six months or both. Two hundred rupees. Section 191, sub-section (1). Establish a factory without permission or altering or extending the same otherwise than in conformity with the conditions. Two thousand and 'five hundred rupees or imprisonment for six months or both. Two hundred rupees. Section 192, sub-section (1). Keeping eating house, etc. without permission or otherwise than in conformity with a licence. Two thousand and five hundred rupees or imprisonment for six months or both. Two hundred rupees. Section 193 Keeping open threaters, circuses, etc. without permission or otherwise than in conformity with a licence. One thousand rupees. One hundred rupees. Section 196 Keeping open any private market, etc. Two thousand and otherwise than in conformity with a licence. five hundred rupees or imprisonment for six months or both. Two hundred rupees. Section 197, clause (a). Carrying on the trade of a butcher otherwise than in conformity with a licence. Two thousand and five hundred rupees or imprisonment for six months or both. Two hundred and fifty rupees. Section 197, clause (b). Prohibition of selling of flesh, fish or animal without licence. Five hundred rupees. Twenty-five rupees. Section 200 Prohibition of hawking, etc. otherwise than in terms of a licence. Five hundred rupees. Twenty-five rupees. Section 201 Prohibition of carrying on trade of a Five hundred butcher, fish monger, etc. otherwise than rupees. in conformity with a licence. Twenty-five rupees. (Schedule V.) Section and sub-section, clause or proviso. Subject Maximum fine or imprisonment that may be imposed. Maximum daily fine that may be imposed. w. Section 202 Prohibition of sale, etc. of adulterated or misbranded food or drug. Two thousand and five hundred rupees or imprisonment for six months or both. Two hundred rupees. Section 203 Failure to register manufactory Two thousand and five hundred rupees or imprisonment for six months or both. Two hundred rupees. Section 204 Prohibition of keeping adulterants in a place where butter, ghee, etc. are manufactured or stored. rupees. Two hundred rupees. Section 205, sub-section (2). Failure to provide protection to articles of food drug, receptacle, etc. Two hundred rupees. Fifty rupees. Section 206 Keeping of shops, etc. otherwise than in conformity with a licence or failure to display the licence. One thousand rupees. One hundred rupees. Section 209 Failure to give information of dangerous diseases. One hundred rupees. Section 212 Failure to take measures to prevent spread of dangerous diseases. One hundred rupees. Section 214, sub-section (1). Non-registration of place for disposal of the dead and failure to deposit plan in municipal office. One hundred rupees.